Find the matrix that corresponds to reflecting over the $x$-axis.
Explanation: The transformation that reflects over the $x$-axis takes $\begin{pmatrix} 1 \\ 0 \end{pmatrix}$ to $\begin{pmatrix} 1 \\ 0 \end{pmatrix},$ and $\begin{pmatrix} 0 \\ 1 \end{pmatrix}$ to $\begin{pmatrix} 0 \\ -1 \end{pmatrix},$ so the matrix is
\[\boxed{\begin{pmatrix} 1 & 0 \\ 0 & -1 \end{pmatrix}}.\]